Paragraph 248 Social Security Act 1998

In section 10A(2)(d) (reference of issues by Secretary of State to Inland Revenue)^f1—

(a)

for “tax appeal Commissioners” substitute “First-tier Tribunal or Upper Tribunal”; and

(b)

for “their decision” substitute “the tribunal’s decision”.

Annotations

f1: Section 10A was inserted by paragraph 24 of Schedule 7 to the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c. 2).